Dearlove v. Securities & Exchange Commission

Opinion for the Court filed by Circuit Judge GINSBURG.

GINSBURG, Circuit Judge:

Gregory Dearlove petitions for review of the decision of the Securities and Exchange Commission to debar him from practicing as an accountant before the SEC. The SEC concluded Dearlove engaged repeatedly in unreasonable conduct resulting in violations of applicable accounting principles and standards while serving as Deloitte & Touche’s “engagement partner” in charge of the 2000 audit of Adelphia Communications Corporation. Dearlove argues the SEC committed an error of law, misapplied the applicable accounting…